The letter of Ministry of Labor and socpolitiki from 24.09.07g is printed. No. 675/13/84-07 concerning salary payment by nature, its charge and the size, and also is given the letter comment by the Balans-Agro newspaper.
The letter of the Ministry of Labour and social policy of Ukraine from 24.09.07 of No. 675/13/84-07
The department of the organization of a salary and legislation usovershenstvoyovaniye of Department compensation concerning state regulation of a salary and working conditions considered the address otnosiyotelno salary payments by nature and reports.
According to article 1 of the Law of Ukraine About compensation (further – the Law) a salary – this voznayograzhdeniye estimated, as a rule, in a monetary vyyorazheniye which according to the employment contract the owner or the body authorized by it pays to the worker for the work performed by it.
By article 23 of the Law it is defined that by a collective doyogovor partial payment of a salary by nature (at the prices not higher than prime cost) in the size which doesn’t exceed 30 percent added in a month, in those branches or by those professions where such payment equivalent at cost to compensation in terms of money, is usual or desirable for workers, except the goods, which list ustanavlivaetsya Cabinet council of Ukraine, by way of exception, can be provided.
Branch where the natural form of payment of a salary is usually accepted, the agricultural industry is.
Conditions of payment of a salary should be established by nature in the collective agreement of the selskokhoyozyaystvenny enterprise.
At the solution of these questions each economy should start with specific conditions and own ekonoyomichesky possibilities.
The order of a foryomirovaniye of fund naturoplaty, a ratio between monetary and natural forms of a salary, the price for charge, payment terms, the list of types of production by which the salary, except the goods which have not been resolved for payment of a zayorabotny payment by nature which list is approved by the resolution of Cabinet council of Ukraine About perechne the goods which have not been resolved for payment of a salary by nature from 03.04.93 of No. 244 will be paid is defined by the collective agreement.
Thus the level of production of production, ensuring requirements of a social production, reasonable needs of workers of an economy for this or that type of production, economy specialization, etc. should be the main criteria at determination of the sizes of natural fund.
Taking into account the foregoing to the worker for vypolyonenny norm of work charge a salary (in a monetary form), and after taking into account conditions of the collective agreement and Law Art. 23 (otnosiyotelno restrictions naturoplaty) carry out charge and nature payment.
Head of department of N SINKO
"BALANS-AGRO" ANALYZES
NATURZARPLATA: WE CHARGE IN MONEY, WE PAY IN NATURE
In the made comments letter of Ministry of Labor accurately specified that at first a salary to the worker should add in grivnyax (in a monetary measuring instrument) and only after that (the added salary a personal income tax minus, contributions to PF and OGSS funds), it is possible to pay a part of the sum which is due to payment on hands "in kind" (production of own production or other TMTs if they aren’t forbidden as payment by the Inventory No. 244).
Let’s note that as payment by nature – this exception of the general rule of monetary payment, a pravomeryonost of such actions at each concrete enterprise is necessary for fixing in the collective agreement. Also don’t forget that since 10.03.06 (in connection with changes in Law Art. 23 About compensation) the size naturvypla-you shouldn’t exceed 30 % (instead of 50 % – as earlier) from the salary added to the worker. So verify with the Law of norm of the koldogovor and if necessary introduce amendments.
Let’s remind that earlier and GNAU repeatedly (see the letter from 20.04.06 of No. 4513/6/17-0716 ("Balans-Agro", 2006, No. 10, page 10)) insisted that the salary to the worker should be charged in grivnyax, and already "pure" sums can be paid somehow – money, the goods etc. And in this case the personal income tax should estimate from summy added in grivnyax salaries, without multiplying it by "natural" factor by rules of item 3.4 of the Law No. 889.
Such here unanimity in this question of Ministry of Labor and GNAU. We join them and we.
(On Balans-Agro newspaper materials).